Analisis Penerapan Akuntansi Pada Usaha Pangkalan Lpg 3 Kg Di Kota Dumai

Cahyati, Irma Dona (2022) Analisis Penerapan Akuntansi Pada Usaha Pangkalan Lpg 3 Kg Di Kota Dumai. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to determine the suitability of the accounting concept application carried out by the 3 KG LPG base business in Dumai City with the basic accounting principle. The population of this study used by the author is as many as 20 businesses of 3 KG LPG bases located in Dumai City. This amount was obtained by conducting a direct survey to the 3 KG LPG base entrepreneurs in Dumai City who were registered as members of the population as respondents. Data analysis used descriptive method. The results of the study stated that the 3 Kg LPG Base Business in Dumai City had not applied the basic concept of accounting records which included recording income, recording costs, time period concepts and the concept of sustainability. Most of the 3 Kg LPG Base businesses in Dumai City do not understand the elements of the income statement and balance sheet, in addition, most of the business owners have not presented the income statement and balance sheet. Most of the 3 Kg LPG Base businesses in Dumai City have not properly implemented accounting concepts such as the Business Entity Concept, Going Concern Concept, Time Period Concept and Matching Concept. The 3 Kg LPG Base Business in Dumai City has not yet implemented accounting in accordance with generally accepted accounting concept.

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